Clonex labs, Inc., uses a process costing system. The following data are available for three different stages: The three processing Stages are Preparing and Shaping and Assembling. Total Manufacturing overhead cost is 850 for all stages.   

Information relating to the company operation in 2020 as follows:    

Stages	Direct material used	Direct labour cost	Manufacturing overhead cost allocated (applied) percentage
Shaping	150	150	30%
Assembling	250	180	40%
Packaging	300	210	30%

Required: 

1- Prepare Journal entries for the three stages to record the transactions record direct materials used, Direct labour cost and MOH allocated by each department and to record transfer of cost out of each stage to another and to finished good (under process costing system).  

2- Prepare posting T-account for Work in Process for WIP for Shaping, Assembling and Packaging stage.